Opinion
14316-22S
09-19-2023
HENRY MUHLENBURG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
Lewis R. Carluzzo Chief Special Trial Judge.
In a letter dated August 10, 2023, received by the Court from petitioner and filed on September 11, 2023, petitioner advised that he had no further information to submit in response to the Order served June 16, 2023. Otherwise, pursuant to the bench opinion of the Court served June 16, 2023, and incorporating herein the facts recited in respondent's computation, filed September 19, 2023, as the findings of the Court, it is
ORDERED that petitioner's letter is treated as petitioner's computation for entry of decision. It is further
ORDERED AND DECIDED: That for 2019, there is a $6,190 deficiency in petitioner's federal income tax, and petitioner is not liable for an I.R.C. § 6662(a) penalty.